EIN: 132593244
UEI: GP8DN2TLZKE5
Audited by: BDO
Cognizant agency: 12 [Department of Defense]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 17, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 17, 2026 (106 days from today).
What is a management decision? →FAC accepted this audit on June 17, 2025 — management decision was due December 17, 2025.
FAC accepted this audit on July 27, 2024 — management decision was due January 27, 2025.
FAC accepted this audit on June 15, 2023 — management decision was due December 15, 2023.
Section III ? Federal Award Findings and Questioned Costs 2022-001 Internal Control over Compliance and Compliance with Reporting - Preparation of the Schedule of Expenditures of Federal Awards Information on the Major Federal Program ? General Services Administration Assistance Listing Number: 39.RD Assistance Listing Name: Advisory & Assistance Services Criteria - The Uniform Guidance in 2 CFR ?200.510 (b) states in part: ?The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with CFR ?200.502 Basis for determining Federal awards expended.? Condition - Certain contract expenditures related to the Advisory & Assistance Services award with General Services Administration (GSA) were incorrectly reported in the initial SEFA. The total federal expenditures initially reported in the SEFA for this award totaled $3,719,891. However, based on testing by the auditors, contract expenditures totaling $3,119,210 were determined to not qualify for SEFA presentation based on CFR Section ?200.502 due to a certain task within the award being firm fixed price. Cause ? One task of the Advisory & Assistance Services award was incorrectly labeled as cost-reimbursable with the Organization?s accounting system. This error resulted in the Organization not following its policies and procedures in place to ensure compliance with the requirements regarding the preparation of the SEFA. Effect or Potential Effect - Failure to comply with the reporting requirements of the Uniform Guidance related to the preparation of the SEFA could result in expenses from Federal awards being inaccurately reported. Questioned Costs - None. Context - This is a condition identified based upon our review of the Organization?s compliance with specified requirements required based on CFR ?200.502. The prevalence of these findings is detailed in the condition section above. Repeat finding ? This is not a repeat finding. Recommendation ? We recommend that the Organization implement policies and procedures to ensure that Federal expenditures reported on the SEFA are properly included based on underlying Federal and award requirements. Views of Responsible Officials - Management agrees with the finding. The inclusion of the contract task was an oversight as the project type was mislabeled in the accounting system. Riverside will implement an additional review of projects created in the accounting system to ensure the reliance of the information to identify only the amount of Federal awards that are required to be reported under CFR ?200.502. Additionally, the one task of the Advisory & Assistance Services award that was the cause of the issue has been corrected within the accounting system.
Show full finding ▾Hide full finding ▴Section III ? Federal Award Findings and Questioned Costs 2022-001 Internal Control over Compliance and Compliance with Reporting - Preparation of the Schedule of Expenditures of Federal Awards Information on the Major Federal Program ? General Services Administration Assistance Listing Number: 39.RD Assistance Listing Name: Advisory & Assistance Services Criteria - The Uniform Guidance in 2 CFR ?200.510 (b) states in part: ?The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with CFR ?200.502 Basis for determining Federal awards expended.? Condition - Certain contract expenditures related to the Advisory & Assistance Services award with General Services Administration (GSA) were incorrectly reported in the initial SEFA. The total federal expenditures initially reported in the SEFA for this award totaled $3,719,891. However, based on testing by the auditors, contract expenditures totaling $3,119,210 were determined to not qualify for SEFA presentation based on CFR Section ?200.502 due to a certain task within the award being firm fixed price. Cause ? One task of the Advisory & Assistance Services award was incorrectly labeled as cost-reimbursable with the Organization?s accounting system. This error resulted in the Organization not following its policies and procedures in place to ensure compliance with the requirements regarding the preparation of the SEFA. Effect or Potential Effect - Failure to comply with the reporting requirements of the Uniform Guidance related to the preparation of the SEFA could result in expenses from Federal awards being inaccurately reported. Questioned Costs - None. Context - This is a condition identified based upon our review of the Organization?s compliance with specified requirements required based on CFR ?200.502. The prevalence of these findings is detailed in the condition section above. Repeat finding ? This is not a repeat finding. Recommendation ? We recommend that the Organization implement policies and procedures to ensure that Federal expenditures reported on the SEFA are properly included based on underlying Federal and award requirements. Views of Responsible Officials - Management agrees with the finding. The inclusion of the contract task was an oversight as the project type was mislabeled in the accounting system. Riverside will implement an additional review of projects created in the accounting system to ensure the reliance of the information to identify only the amount of Federal awards that are required to be reported under CFR ?200.502. Additionally, the one task of the Advisory & Assistance Services award that was the cause of the issue has been corrected within the accounting system.
Corrective Action Plan Finding 2022-001 In response to the reported deficiency of internal controls over compliance with the preparation of the Schedule of Expenditures of Federal Awards (SEFA), Riverside is implementing the following Corrective Action Plan: 1. Upon notification from the Contracts Department of new awards or modifications, the Program Controller will review the Project Setup with an emphasis on ensuring the Project Type is correctly assigned. 2. Prior to approving the Project Setup in Cost Point by the Contracts Department, the Contracts Manager will ensure the Project Setup is accurate. 3. Riverside will perform a rigorous review of the SEFA in advance of submitting the document to our external auditors. This will include reviewing the Project Type of each project identified as required to be reported in the SEFA. Individual(s) Responsible for the Corrective Action Plan: Vivian Arthur, Controller, (703) 908-2135, Gary Van Gorder, (937) 427-7009. Anticipated Completion Date: December 2023
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
FAC accepted this audit on August 26, 2021 — management decision was due February 26, 2022.
FAC accepted this audit on September 20, 2020 — management decision was due March 20, 2021.
FAC accepted this audit on August 18, 2019 — management decision was due February 18, 2020.
FAC accepted this audit on August 19, 2018 — management decision was due February 19, 2019.
FAC accepted this audit on August 29, 2017 — management decision was due March 1, 2018.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Virginia →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
